Income Tax

Income Tax PDF Print E-mail

Income Tax is a direct tax that is levied on persons  income and gains for each tax year. It is administered under Income Tax Act (ITA) Cap 52:01.It is source based, this means that tax is levied on income generated or deemed to be generated in Botswana. Every person who earns income must register for tax purpose, see registrationSecond schedule of Income Tax Act   exempts certain persons and income from tax. Click here to download FORMITA20/96.

A person as described by ITA includes:

• Individual
• Companies
• Trust
• Partnership
• Pension Administrators
• And any other Juridical person
Tax Year
Tax year is a period of 12 months from 1st July to 30th June.